Karnataka Court October 1961 Judgments

M. Kuppuswami Naickar Iron and Steel Controlled Stockiest Vs. the Comm ...

Court: Karnataka

Reported in: AIR1962Kant183; AIR1962Mys183

ORDER(1) The petitioner in these two Writ Petitions is a dealer in iron and Steel which are among the goods described as declared goods in the Fourth Schedule to the Mysore Sales Tax Act of 1957, on the last purchase of which a single point tax is leviable on the dealer in the State under section 5(4). Prior to the coming into force of the Act on 1-10-97 the point of levy was the first sale which was changed to the last purchase under the aforesaid provisions.(2) The petitioner was purchasing the goods both from the Bhadravathi Iron and Steel Works situated within the State and from others outside the State. Even after the coming into force of the Act, the Iron and Steel Works, Bhadravati, collect from the petitioner along with the price, tax calculated as if the levy continued to be at the point of sale. When the petitioner protested stating that no such levy could be made after the Act came into force on 1-10-1957, Bhadravathi Iron and Steel Works appears to have told him that in the...